Shipping and air transport

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..... clude : (a) income from the lease of ships or aircraft; and (b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers). Where such lease or such use, maintenance or rental, as the case, may be, is incidental to the operation of ships or aircraft in international traffic. 3. The provisions of paragraph 1 shall a .....

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